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Talking GHG: Practical insights on measuring scope 3 emissions

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Manage episode 454005867 series 1240336
المحتوى المقدم من PwC. يتم تحميل جميع محتويات البودكاست بما في ذلك الحلقات والرسومات وأوصاف البودكاست وتقديمها مباشرة بواسطة PwC أو شريك منصة البودكاست الخاص بهم. إذا كنت تعتقد أن شخصًا ما يستخدم عملك المحمي بحقوق الطبع والنشر دون إذنك، فيمكنك اتباع العملية الموضحة هنا https://ar.player.fm/legal.

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In the sixth episode of our GHG miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we conclude our discussion on step 4: measure greenhouse gas emissions with scope 3 emissions. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and Chris Ostermann, a director in PwC’s Sustainability Services Group, to provide an introduction to scope 3 emissions, including an overview of their 15 categories downstream and upstream as well as the complexities in measuring these emissions. They share practical advice for measuring these emissions, which often yield more challenges than scope 1 and scope 2.
In this episode, we discuss:

  • 01:54 – Scope 3 emissions and their related upstream and downstream categories
  • 10:49 – Double counting scope 3 emissions and its impact on greenhouse gas emissions reporting
  • 15: 33 – The measurement requirements of scope 3 emissions, including ESRS and ISSB frameworks
  • 25:01 – Where to start when gathering data for key assumptions in the measurement of scope 3 emissions
  • 35:09 – Time boundaries for applicable scope 3 categories
  • 38:53 – Deciding where to prioritize efforts on scope 3 measurement

For more information on GHG emissions reporting, including scope 3 emissions discussed in today’s episode, check out Chapter 7: Greenhouse gas emissions reporting in PwC’s global Sustainability reporting guide. And to catch up on the GHG miniseries, listen to the first four episodes below.

Marcin Olewinksi is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
Chris Ostermann is a director in PwC’s Sustainability Services Group working on sustainability and ESG matters with companies across multiple sectors. He focuses on helping clients understand their most significant sustainability/ESG impacts, develop strategies to address those impacts, execute those strategies and communicate progress to investors and other stakeholders.
Heather Horn
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

  continue reading

فصول

1. Talking GHG: Practical insights on measuring scope 3 emissions (00:00:00)

2. Scope 3 emissions and their related upstream and downstream categories (00:01:54)

3. Double counting scope 3 emissions and its impact on greenhouse gas emissions reporting (00:10:49)

4. The measurement requirements of scope 3 emissions, including ESRS and ISSB frameworks (00:15:33)

5. Where to start when gathering data for key assumptions in the measurement of scope 3 emissions (00:25:01)

6. Time boundaries for applicable scope 3 categories (00:35:09)

7. Deciding where to prioritize efforts on scope 3 measurement (00:38:53)

563 حلقات

Artwork
iconمشاركة
 
Manage episode 454005867 series 1240336
المحتوى المقدم من PwC. يتم تحميل جميع محتويات البودكاست بما في ذلك الحلقات والرسومات وأوصاف البودكاست وتقديمها مباشرة بواسطة PwC أو شريك منصة البودكاست الخاص بهم. إذا كنت تعتقد أن شخصًا ما يستخدم عملك المحمي بحقوق الطبع والنشر دون إذنك، فيمكنك اتباع العملية الموضحة هنا https://ar.player.fm/legal.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

In the sixth episode of our GHG miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we conclude our discussion on step 4: measure greenhouse gas emissions with scope 3 emissions. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and Chris Ostermann, a director in PwC’s Sustainability Services Group, to provide an introduction to scope 3 emissions, including an overview of their 15 categories downstream and upstream as well as the complexities in measuring these emissions. They share practical advice for measuring these emissions, which often yield more challenges than scope 1 and scope 2.
In this episode, we discuss:

  • 01:54 – Scope 3 emissions and their related upstream and downstream categories
  • 10:49 – Double counting scope 3 emissions and its impact on greenhouse gas emissions reporting
  • 15: 33 – The measurement requirements of scope 3 emissions, including ESRS and ISSB frameworks
  • 25:01 – Where to start when gathering data for key assumptions in the measurement of scope 3 emissions
  • 35:09 – Time boundaries for applicable scope 3 categories
  • 38:53 – Deciding where to prioritize efforts on scope 3 measurement

For more information on GHG emissions reporting, including scope 3 emissions discussed in today’s episode, check out Chapter 7: Greenhouse gas emissions reporting in PwC’s global Sustainability reporting guide. And to catch up on the GHG miniseries, listen to the first four episodes below.

Marcin Olewinksi is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
Chris Ostermann is a director in PwC’s Sustainability Services Group working on sustainability and ESG matters with companies across multiple sectors. He focuses on helping clients understand their most significant sustainability/ESG impacts, develop strategies to address those impacts, execute those strategies and communicate progress to investors and other stakeholders.
Heather Horn
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

  continue reading

فصول

1. Talking GHG: Practical insights on measuring scope 3 emissions (00:00:00)

2. Scope 3 emissions and their related upstream and downstream categories (00:01:54)

3. Double counting scope 3 emissions and its impact on greenhouse gas emissions reporting (00:10:49)

4. The measurement requirements of scope 3 emissions, including ESRS and ISSB frameworks (00:15:33)

5. Where to start when gathering data for key assumptions in the measurement of scope 3 emissions (00:25:01)

6. Time boundaries for applicable scope 3 categories (00:35:09)

7. Deciding where to prioritize efforts on scope 3 measurement (00:38:53)

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